Being named executor in a will is an act of trust. It is also, in Ontario, an act that comes with personal legal liability, over 400 individual tasks, and statutory deadlines that begin the moment of death. This checklist is a starting point — not a substitute for professional legal or estate administration advice, but a practical guide to what needs to happen and roughly when.
For clarity, this checklist uses the term "executor" — but note that Ontario courts and legislation now exclusively use estate trustee with a will. The roles are identical.
The first week and a half after a death involves securing the estate and gathering the foundational documents you will need throughout the administration process.
This phase is the most administratively demanding period. You are simultaneously managing government notifications, gathering asset documentation, and initiating the probate process.
The Estate Information Return must be filed with the Ontario Ministry of Finance within 90 days of receiving the Certificate of Appointment (not 90 days after death). If you have not yet applied for probate, the 90-day clock has not yet started. Late filing results in penalties.
This phase completes the estate — tax filings, asset liquidation, final accounting, and distribution. It typically occurs 6–18 months after death, depending on estate complexity and CRA processing times.
Ontario executors are not merely administrative helpers — they are fiduciaries who carry personal financial liability for the decisions they make. An executor who makes an administrative error, misses a CRA deadline, pays an invalid debt, or distributes assets prematurely can be held personally responsible for the resulting loss to the estate. This is true even if you are a family member acting in good faith.
Professional estate administration support — billed by the hour, for the specific tasks where you need it — is not an extravagance. It is how sensible executors protect themselves from a process that the law takes very seriously.
Once the Ontario Superior Court issues a Certificate of Appointment of Estate Trustee (probate), the executor has 90 days to file the Estate Information Return with the Ministry of Finance. This form details the assets included in the estate for Estate Administration Tax purposes. The 90-day clock starts when you receive probate — not when the person died.
Missing CRA deadlines can result in penalties and interest. More seriously, if CPP or OAS payments continue after death and are not returned promptly, the estate becomes liable for those overpayments. In severe cases, CRA can hold the executor personally liable for unpaid taxes — particularly if assets have been distributed before all tax obligations were satisfied.
Technically yes, but it is extremely inadvisable. If an executor distributes assets before obtaining a Tax Clearance Certificate and there are outstanding tax debts, the executor can be held personally liable for those amounts — even after the assets have been paid out to beneficiaries. The Tax Clearance Certificate is the executor's protection. Do not skip this step.
Processing times at the Ontario Superior Court vary by jurisdiction and volume. In Toronto and the GTA, straightforward probate applications currently take approximately 4–8 months. Complex applications, those requiring affidavits of service, or those filed in busier court locations may take longer. There is no way to expedite the court's timeline.
No — you are not legally required to hire a lawyer. However, estates involving real property, contested wills, complex tax filings, or contentious beneficiaries strongly benefit from professional support. Given the personal liability attached to the executor role, professional oversight is as much about protecting yourself as it is about protecting the estate.